Heena Medicals v. State Tax Officer

ANAYLITICAL VIDEO:

INTRODUCTION

The case of Heena Medicals v. State Tax Officer is another important decision of the Kerala High Court concerning the denial of Input Tax Credit (ITC) on account of mismatch between GSTR-2A and GSTR-3B. The judgment reinforces the principle that substantive entitlement to ITC cannot be defeated merely because of technical discrepancies in auto-generated GST returns.

The petitioner, Heena Medicals, a registered dealer situated at Panoor, Kannur, challenged an assessment order passed by the State Tax Officer under the GST laws.